Non-Authoritative Guidance on applying ISAE 3000 (Revised) to Sustainability and other Extended External Reporting Assurance Engagements

This Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information. The guidance promotes consistent high-quality application of ISAE 3000 (Revised) in external reporting assurance engagements to: • strengthen the influence of such engagements on the quality of extended external reporting; • enhance trust in the resulting assurance reports; and • increase the credibility of extended external reports so that they can be trusted and relied upon by their intended users.

This Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information. The guidance promotes consistent high-quality application of ISAE 3000 (Revised) in external reporting assurance engagements to: • strengthen the influence of such engagements on the quality of extended external reporting; • enhance trust in the resulting assurance reports; and • increase the credibility of extended external reports so that they can be trusted and relied upon by their intended users.